Production result and its measurement. Production result and its change
Introduction
The fundamental stage in the process of economic activity of an agricultural enterprise is production. Analysis of the production and sale of crop and livestock products should show the correctness of the management decisions made.
Livestock farming is an important branch of agriculture, providing more than half of its gross output. The importance of this industry is determined not only by its high share in gross output, but also by its great influence on the agricultural economy.
The relevance of the issue in the work under study is the consideration of the processes of production and sale of livestock products.
The purpose of analyzing production results is to assess the dynamics of production and sales of agricultural products (works, services) for the analyzed period, the factors that influenced it, and to identify internal reserves for increasing the volume of gross and marketable output.
During the analysis process, it is necessary to solve the following problems:
study the level and dynamics of production and use of agricultural products by enterprise and divisions;
assess the influence of the main factors determining changes in production indicators of livestock development;
explore the efficiency of production and sale of cash crops;
assess the supply of livestock with feed and the efficiency of its use;
study the conditions and efficiency of sales of agricultural products;
identify and justify intra-production reserves for growth in production and sales of agricultural products.
The object of the study is AP Solovyovskoye LLC, Knyaginisky district, Nizhny Novgorod region.
The subject of the study is to determine the importance of analyzing the production and sale of livestock products at the LLC AP Solovyovskoye enterprise.
The sources of the study are data from the reports of AP Solovyovskoe LLC for 2011 - 2013, textbooks, reference books, and magazines.
1. Theoretical foundations of production and sale of livestock products
Agriculture is a branch of the national economy that deals with growing plants (crop farming) and breeding animals (livestock farming).
We completely share the opinion of P.V. Leshilovsky, since the main branch of agriculture
Golovin P.A. states that livestock farming is the most dynamic sector in the field of agriculture. Over the past decades it has developed quite at a fast pace. At the same time, it is expected that demand for livestock products will continue to actively increase.
Komarova T.N. believes that livestock farming is one of the most important branches of agriculture, significantly influencing its economy. In the structure of the value of gross agricultural output, the share of livestock farming, including dairy and beef cattle breeding, accounts for more than 55%.
The industry produces essential food products, which are the main source of protein of animal origin, as well as raw materials for various branches of the processing industry (butter, cheese, dairy, meat, leather, etc.), supplying them with milk, meat, leather, wool, sheepskin, etc.
The most important impetus for the dynamic development of livestock farming was the priority national project “Development of the Agro-Industrial Complex”.
Today, as part of the implementation of the State program “Development of agriculture and regulation of markets for agricultural products, raw materials and food for 2013 - 2020”, significant funds are allocated for the development of livestock farming.
As N.V. Mamushkina notes, livestock farming is the main direction in the region’s agriculture; in the revenue structure, according to the annual report for 2012, it occupies 73.2%, and crop production - 26.8%. The main direction in livestock farming is the production of livestock and poultry (in live weight), the revenue from the sale of which in the reporting year amounted to 44.2%, from the sale of milk - 35.8%, eggs - 18.9% of the total revenue of livestock products.
Agriculture is connected with many branches of industry and forms an agro-industrial complex, the main task of which is to reliably supply the country with food and agricultural raw materials.
We agree with the opinion of Shichkin G.<#"justify">financial livestock production cost
2. Organizational and economic characteristics of the enterprise AP Solovyovskoe LLC
1 Territorial and climatic characteristics of the farm
AP Solovyovskoye LLC was formed as a result of the reorganization of the Solovyovskoye collective farm in 2005.
Full name of the organization LLC "Agropredpriyatie Solovyovskoe", type of activity - agriculture, organizational - legal form- limited liability company, form of ownership - private, TIN - 5217003856. Address 606342 Nizhny Novgorod region Knyagininsky district, Solovevo village, st. Molodezhnaya 1.
The administrative and economic center of the organization is located in the village of Solovevo. On the territory of the organization there are three settlements: Rubskoye village, Sosnovka village, Solovevo village. In Sosnovka there is a fattening complex with replacement young heifers from 1 year old for 250 heads, in Rubskoye there is a complex with a dairy herd for 500 heads, a calf barn for raising young animals up to a year for 500 heads, on the territory of the village of Solovyevo there is 1 MTF (dairy commercial farm) for 150 heads, a feeding yard and a calf barn for 150 heads.
The distance from the regional center of the city of Knyaginino is 8 km, from the regional center 115 km (Nizhny Novgorod). Transport communication is carried out along asphalt roads. The nearest pier in the city of Lyskovo is 25 kilometers from AP Solovyovsky LLC, and the nearest railway station is in the city of Sergach, which is 60 kilometers from the farm. The farm's land use is located on the watersheds of the Imza and Sundovik rivers. The eastern part beyond the Imsa River has a general western slope towards the river. The slopes here are short and there are also deep ravines and steep slopes. The climate is moderate continental, winters are usually cold and snowy, summers are short and moderately hot.
The climate of the area is moderate. The average July temperature is +19°C, the average January temperature is -12°C. 500-600 mm of precipitation falls annually.
The duration of the growing season is 170-175 days, the time with an average daily temperature above 10°C is 135 days.
The average annual temperature is + 3.4 00From, June-18.8 0C. In general, the climatic conditions of the farm are quite suitable for growing and obtaining high yields of all agricultural crops. On the territory of Solovyovskoye Agricultural Enterprise LLC, the main soils are: light gray, gray, dark gray, forest, occupying 83% of the total area of the farm. In terms of acidity, the farm's arable lands are mostly medium and slightly acidic and require liming. The farm is located in an agroclimatic zone and has a warm-temperate climate. Temperature above 10 0C has a duration of 130-135 days. The average annual temperature is + 3.4 0C, and the monthly average for January is 12.2 0From, June-18.8 0C. The annual precipitation is 45 ml. In general, the climatic conditions of the farm are quite suitable for growing and obtaining high yields of all agricultural crops. All activities of Solovyovskoe Agricultural Enterprise LLC specialize in the field of livestock and crop production, since the farm has suitable natural and climatic conditions. More precisely, it directs its activities to the production of agricultural products such as grain, meat, milk. The farm's activities in the livestock sector are represented by raising dairy and meat direction. The crop industry is engaged in the cultivation of grain crops and the cultivation of perennial grasses. The delivery points for the main types of agricultural products are: grain - the city of Lyskovo (25 km), the city of Sergach (60 km); milk-city of Knyaginino (8 km); meat - the city of Nizhny Novgorod, the city of Dzerzhinsk. In agriculture, with the development of productive forces and scientific and technological progress, the number of workers directly involved in production is decreasing. Their use is seasonal and closely related to natural and climatic conditions. One of humanity's global problems is food. Grain farming plays a major role in its solution. Organizations take the state of grain production as the main indicators of food security. This organization produces products in volumes sufficient for self-sufficiency, as well as for export abroad. The total area of land in 2012 is 4680 hectares. 2.2 Economic characteristics The main means of production in agriculture is land. Land is the most important condition for the existence of human society, an indispensable means of satisfying its needs. The basis of production is agricultural land, which includes arable land, hayfields and pastures, therefore, the better the economy is provided with the necessary resources, the more efficiently the organization’s production and economic activities are conducted. Percentage ratio various types of land as part of the total area is called land structure. When properly used, land does not wear out or deteriorate, but, on the contrary, improves its functionality, while other means of production wear out, become obsolete morally and materially, and are used in the labor process. Let us consider the composition and structure of the lands of AP Solovyovskoe LLC, since this is the main and irreplaceable means of production. Table 1 - Composition and structure of land in LLC "AP Solovyovskoye" IndicatorsYearOff., ha201120122013ha%ha%ha%Total land area agricultural land, including: arable land hayfields pastures Area of non-agricultural land 4680 4599 3515 43 1041 81100 98.3 76.5 0.9 22.6 1.74680 4599 35 15 43 1041 81100 98.3 76.5 0.9 22.6 1.74680 4599 3515 43 1041 81100 98.3 76.5 0.9 22.6 1.7-- - - - - From the data in Table 1 it can be seen that the total land area has not changed and amounted to 4680 hectares as of the reporting date. The amount of agricultural land remained unchanged and amounted to 4,599 hectares in the reporting year. The area of non-agricultural land remained unchanged and amounted to 81 hectares in the reporting year. The smallest share is occupied by hayfields and constitutes 0.9% of the total land area. The largest share of land area is agricultural land and accounts for 98.3% of the total land area. The structure of agricultural land is clearly shown in Figure 1. Figure 1. Composition and structure of land in LLC AP Solovyovskoye An increase in agricultural production can be achieved either by increasing the amount of resources used, or by increasing their use, therefore, an important role in this regard is given to the rational use of labor resources. Labor resources represent the part of the country's population that has the totality of physical capabilities, knowledge and practical experience to work in the national economy. Having analyzed Table 2, it can be seen that the total number of employees decreased by 20 people and amounted to 104 people in the reporting year. This was due to the reduction of agricultural production workers by 18 people and amounted to 104 people as of the reporting date. The smallest share is occupied by seasonal and temporary workers, who make up 5.6% of the number of agricultural workers. The largest share in the structure is occupied by agricultural workers, who make up 100% of the total number of workers. Table 2 - Composition and structure of labor resources in AP Solovyovskoye LLC IndicatorsYearOff., people201120122013people%person%person%Workers, total, including: Workers engaged in agricultural production of which: Permanent workers of which: Tractor drivers Machine milking operators Cattle herders Seasonal and temporary workers Employees of which: Managers Specialists124 122 87 18 9 12 8 29 7 20100 98.4 71.3 20.7 10.3 13.8 6.6 23.8 24.1 68.9108 108 79 17 9 12 6 23 8 13100 100 73.1 21.5 11.4 15.2 5.6 21.3 34.8 56.5104 104 75 12 9 12 6 23 8 13100 100 72.1 11.5 8.6 11.5 5.6 21.3 34.8 56.5-20 -18 -12 -6 - - - -6 1 -7 The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the enterprise's supply of personnel for the most important professions. It is also necessary to analyze the qualitative composition of labor resources. The fact is that an increase in the technical and organizational level and other conditions in any branch of material production ultimately manifests itself in the level of use of all three elements production process: labor, means of labor and objects of labor. One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. All this determines a fairly high degree of both social and practical significance of the direction under consideration in analysis. economic activity enterprises. Table 3 - The provision of the enterprise with labor resources in LLC "AP Solovyovskoye" Indicators 2011 2012 2013 Deviation Average annual number of employees, total, people. including workers engaged in agricultural production Availability of workers per 100 hectares of agricultural land, people. Availability of workers per 100 hectares of arable land, people. Load per 1 worker of agricultural land, hectares. Load per 1 worker of arable land, hectares 124 124 2.7 3.5 37.1 28.3108 108 2.3 3.1 42.6 35.2104 104 2.2 3 44.2 33.8-20 -20 -0.5 -0.5 7.1 5.5 The table shows that the number of workers per 100 hectares of agricultural land decreased by 0.5 people per 100 hectares of agricultural land. The presence of workers per 100 hectares of arable land decreased by 0.5 people per 100 hectares of arable land. The load on 1 worker of agricultural land increased by 7.1 hectares per 1 worker. The load per 1 employee increased to 5.5 hectares of arable land per 1 employee. In the process of agricultural production, the structure of fixed assets is important. It expresses the percentage ratio of the value of individual types or groups of fixed assets to their total value. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects. The following are also taken into account as part of fixed assets: capital investments for radical improvement of land; capital investments in leased fixed assets; land plots, environmental management facilities. Table 4 - Composition and structure of fixed assets in AP Solovyovskoye LLC IndicatorsYearOpened, thousand rubles201120122013thousand rub.%thousand rub.%thousand rub.%Buildings Machinery and equipment Vehicles Productive livestock Land plots and environmental management facilities Total: 410 29194 5328 15756 208 508960.8 57.4 10.5 31 0.4 100410 44865 9316 18474 208 732730.6 6 1.2 12.7 25.2 0.3 100410 47128 9316 20861 208 779230.5 60.4 12 26.8 0.2 100- 17934 3988 5105 - 27027 Analyzing Table 4 we can conclude that the total cost of fixed assets increased by 27,027 thousand rubles. and amounted to 77,923 thousand rubles in the reporting year. The cost of cars increased by 17,934 thousand rubles. and amounted to 47,128 thousand rubles in the reporting year. The cost of vehicles increased by 3988 thousand rubles. and amounted to 9316 thousand rubles in the reporting year. The cost of productive livestock increased by 5,105 thousand rubles. and amounted to 20,861 thousand rubles in the reporting year. The cost of buildings, structures and other types of fixed assets remained unchanged. The largest share of fixed assets is occupied by machines and amounts to 60.4%. The smallest share of fixed assets is occupied by land plots and environmental management facilities and amounts to 0.2%. The composition and structure of fixed assets is clearly shown in Figure 2. Figure 2. Composition and structure of fixed assets in AP Solovyovskoye LLC There are general and specific indicators of the use of fixed assets. General indicators include capital productivity, capital intensity, and return on funds. The private ones include indicators of the use of equipment and production space. Capital productivity shows how many commercial products are produced per one ruble of fixed assets. production assets, and capital intensity shows how many production assets are per ruble of marketable products. From the data in Table 5 it can be seen that capital productivity decreased by 0.17 rubles. and amounted to 0.63 rubles, that is, by 1 ruble. fixed assets account for 0.63 rubles. revenue. Capital intensity increased by 0.31 rubles. and amounted to 1.56 rubles in the reporting year. , that is, by 1 rub. revenue accounted for 0.31 rubles. fixed assets. The level of profitability decreased by 0.56% and amounted to 0.84% as of the reporting date, that is, by 1 rub. fixed assets account for 1 kopeck. profit. Table 5 - Indicators of the efficiency of use of fixed assets in AP Solovyovskoe LLC Indicators201120122013Growth rate, %Average annual cost of fixed assets at the enterprise, thousand rubles. Cash revenue, thousand rubles. Capital productivity, rub. Capital intensity, rub. Profit (+), loss (-) from sale, thousand rubles. Level of profitability (+), loss ratio (-) of fixed assets, %49730 39647 0.80 1.25 -2209 1.4062492 37576 0.60 1.66 -3361 1.1375598 48374 0.63 1.56 -3476 0, 84152 122 78.7 124.8 157.3 60
Production conditions and product sales require that warehouses manufacturing enterprise there were always reserves material assets consumed during the production process, as well as finished products. In addition, to ensure smooth operation, it is necessary that prices include certain reserves of unfinished products. And finally, the enterprise must have certain funds on hand, in bank accounts, and in settlements. The assets of an enterprise that, as a result of its economic activities, completely transfer their value to finished product, take a one-time part in the production process, changing or losing their natural material form, are called working capital. Working capital represents the most mobile part of assets. In each circulation, working capital passes through three stages: monetary, production and commodity. Working capital assets enter production in their natural form and are completely consumed during the manufacturing process, transferring their value to the product being created. Working capital consists of three parts: inventories, work in progress and semi-finished products of own production, deferred expenses. Table 6 - Composition and structure of working capital in AP Solovyovskoe LLC IndicatorsYearOff, (+;-)201120122013 thousand. rub.%thousand rub.%thousand rub.% Inventories including raw materials, materials and other similar values animals for growing and fattening costs in work in progress finished products Long-term accounts receivable Cash Total: 70010 33228 23356 13402 24 3264 106 7338095.3 47.4 33.3 19.1 0.03 4.4 0.14 10083948 52189 23721 8021 17 1833 10 8579197.8 62.1 28.2 9.5 0.02 2.1 0.01 10093581 55704 30346 7510 2260 430 9627197.2 57.8 31.5 7.8 0.02 2.3 0.44 10023571 22476 6990 -5892 -3 -1004 324 22891 According to Table 6, it can be seen that inventories increased by 23,571 thousand rubles. and amounted to 93,581 thousand rubles as of the reporting date. Long-term accounts receivable decreased by 1,004 thousand rubles. and amounted to 2260 thousand rubles in the reporting year. Cash increased by 324 thousand rubles. and amounted to 430 thousand rubles as of the reporting date. Largest specific gravity In the structure of working capital, inventories account for 97.2%, and the smallest share is occupied by cash, which accounts for 0.44%. A necessary condition organizing the production of products is to provide it with material resources: raw materials, materials, fuel, energy, semi-finished products, etc. In the process of consuming material resources in production, they are transformed into material costs, therefore the level of their consumption is determined through indicators calculated based on the amount of material costs. To assess the effectiveness of material resources, a system of general and specific indicators is used. Application of general indicators in analysis general idea about the level of efficiency in the use of material resources and reserves for increasing it. Table 7 - Indicators of the efficiency of use of material resources in AP Solovyovkoe LLC Indicators201120122013Off.Revenue, thousand rubles. Material costs, thousand rubles. Material output, rub. Material intensity, rub. 39647 54921 1.38 0.7237576 25830 0.70 1.4548374 27611 0.57 1.758727 -27310 -0.81 1.03 The table data shows that material productivity decreased by 0.81 rubles. and amounted to 0.57 rubles in the reporting year, that is, by 1 ruble. material costs account for 0.57 rubles. revenue. Material consumption increased by 1.03 rubles. and amounted to 1.75 rubles in the reporting year, that is, by 1 ruble. revenue is 1.75 rubles. material costs. 2.3 Evaluation financial condition
Financial result is a general indicator of analysis and assessment of the effectiveness (ineffectiveness) of the activities of an economic entity at certain stages (stages) of its formation. A positive financial result also indicates the effective and expedient use of the organization’s assets, its main working capital. Thus, the final financial result of the organization’s activities is expressed by the so-called accounting profit (loss), identified for the reporting period on the basis of accounting of all its business transactions and assessment of balance sheet items. The financial result of an enterprise's activities serves as a kind of indicator of the significance of this enterprise in the national economy. In market economic conditions, any enterprise is interested in obtaining a positive result from its activities, since thanks to the value of this indicator, the enterprise is able to expand its capacity, financially interest the personnel working at this enterprise, pay dividends to shareholders, etc. Table 8 - Financial results of activities of AP Solovyovskoe LLC Indicators201120122013Rep. (+;-)Proceeds from sales - total, thousand rubles, including crop products, livestock products Cost of products sold - total, thousand rubles, incl. crop products livestock products Profit (loss) from sales - total, thousand rubles, incl. crop products livestock products Production profitability, %, incl. crop products livestock products Sales profitability, %, incl. crop products livestock products39647 3674 34342 41856 4282 36688 -2209 -608 -2346 -5.2 -14.1 -6.3 -5.6 -16.5 -737576 5488 30370 40937 4807 35334 -3361 681 - 4964 -8, 2 14.1 -14 -9 12 -1648374 5673 40255 51850 4304 46274 -3476 1369 -6019 -6.8 31.8 -13 7.1 24.1 -158727 1999 5913 9994 22 9586 -1267 - -3673 -1 .6 - -6.7 - - -8 Analyzing Table 8 we can conclude that the loss from the sale increased by 1267 thousand rubles. and amounted to 3,476 thousand rubles in the reporting year. The profitability of sales decreased by 1.5% and amounted to 7.1% in the reporting year. Livestock production is unprofitable. The production of crop products, on the contrary, is profitable. The unprofitability of livestock production is 13%. The profitability of crop production is 31.8%. The unprofitability of sales of livestock products is 15%. The profitability of sales of crop products is 24.1%. The key to successful development, stability and competitiveness of an enterprise in the market of goods and services is financial stability. Financial stability is achieved with adequacy of equity capital, good quality assets, high business activity of the enterprise, sufficient level profitability, stable income and ample opportunities to attract borrowed funds. The analysis of financial stability is based mainly on relative indicators (financial ratios), since absolute balance sheet indicators in conditions of inflation are very difficult to bring into a comparable form. Table 9 - Assessment of the financial condition of the enterprise in AP Solovyovskoe LLC Financial ratios201120122013Standard valueOff. (+;-)Coefficient own funds 0.090.080.070.6 - 0.7-0.02 Debt ratio 0.910.920.920.3 - 0.40.01 Debt-to-equity ratio 10.1111.5011.56= 1.01.45 Current ratio 0.520.750.80≥ 20, 28Coefficient quick liquidity 0.040.020.020.8 - 1-0.02 Absolute liquidity ratio 0.0030.000090.0030.2 - 0.7- The table data shows that the equity ratio decreased by 0.02 and in the reporting year is 0.07, that is, 7% of equity in the total cost of all assets of the enterprise. The ratio of borrowed and equity capital increased by 1.45 and in the reporting year amounted to 11.56, that is, for 1 unit of equity capital there are 11.56 units of borrowed capital. The borrowing ratio increased by 0.01 and amounted to 0.92 in the reporting year, that is, 92% of borrowed funds in the total cost of all assets of the enterprise. The absolute liquidity ratio remained unchanged and amounted to 0.003 in the reporting year, that is, 1 ruble of short-term liabilities accounts for 0.003 rubles. absolutely liquid assets. The current liquidity ratio increased by 0.28 and amounted to 0.80 in the reporting year, that is, by 1 ruble. short-term liabilities account for 0.80 rubles. current assets. The quick liquidity ratio decreased by 0.02 and amounted to 0.02 in the reporting year, that is, by 1 rub. short-term liabilities account for 0.02 rubles. quickly liquid assets. Thus, climate significantly influences the formation of crop yields. It largely determines the average level of yield, its interannual variability and the spatial structure of national and global agricultural production. The total land area remained unchanged and amounted to 4,680 hectares in the reporting year. The total number of employees decreased by 20 people and amounted to 104 people in the reporting year. The level of profitability decreased by 0.56% and amounted to 0.84% as of the reporting date, that is, by 1 rub. fixed assets account for 0.84% of profit. The cost of fixed assets increased by 27,027 thousand rubles. and amounted to 77,923 thousand rubles in the reporting year. Inventories increased by 23,571 thousand rubles. and amounted to 93,581 thousand rubles as of the reporting date. Profit from the sale decreased by 1267 thousand rubles. and amounted to 3,476 thousand rubles in the reporting year. The profitability of sales decreased by 1.6% and amounted to 7.2% in the reporting year. 3. Analysis of production and sales of livestock products at AP Solovyovskoye LLC 3.1 Analysis of livestock production Gross output of dairy farming is the total volume of output of the industry produced over a given period of time. The main gross product is milk obtained from a dairy herd of cows, the associated product is the offspring, and the by-product is manure. Let's consider the gross milk production at AP Solovyovskoe LLC (Table 3.1). Table 3.1 - Gross milk production at AP Solovyovskoe LLC Indicator 2011 2012 2013 Rev., +/- Average annual number of cows, heads. Gross milk production total, centners Productivity, centners/head 525 18276 34.8525 21014 40525 21619 41.1- 3343 6.3 According to the table, it can be seen that the productivity of the average annual number of cows in 2013 was 41.1 c/head, which is 6.3 c/head more than the base year. This means that by 1 goal. Dairy cows account for 41.1 centners of gross milk production. This was influenced by an increase in gross milk production by 3343 c. The main factors influencing the volume of gross milk production include the provision of cows with feed, housing, feeding rations, breed of cows and conditions of their keeping. But the number and productivity of cows have a direct impact on gross production. To determine the degree of their influence, we use the chain substitution method. Let's consider the factor analysis of gross milk production at AP Solovyovskoye LLC (Table 3.2). Table 3.2 - Factor analysis of gross milk production at AP Solovyovskoe LLC Average annual number of cows, heads. Productivity per cow, gross milk production, change, (+,-) total including due to 43 -63349 During the analyzed period, gross milk production increased by 3343 quintals, including due to a decrease in the number of cows by 6 quintals; due to a decrease in the productivity of 1 head by 6.3 quintals, gross production increased by 3349 quintals. From section 3.1 we see that due to the increase in cow productivity, gross milk production has increased. 2 Analysis of the cost of production and sales of livestock products Production costs are part of the organization’s expenses associated with the latter’s usual (statutory) activities for the production of products, performance of work and provision of services, which are the purpose of creating the organization, as well as the subject of its activities. Let's consider an analysis of the costs of milk production at AP Solovyovskoe LLC (Table 3.3). Analyzing the data from the table, we can note that the total costs of the enterprise during the period we analyzed increased by 12,353 thousand rubles, other costs played the largest role in this, they increased by 6,685 thousand rubles. , feed costs, which increased by 5,139 thousand rubles, as well as wages with contributions for social needs, which increased by 3,239 thousand rubles. The largest share in the total volume in the reporting year is occupied by feed costs - 52% or 5139 thousand rubles. The smallest share is occupied by electricity costs - 6.8% or 485 thousand rubles. Table 3.3 - Analysis of costs for milk production at AP Solovyovskoye LLC Indicators 2011 2012 2013 Rev. (+;-)thousand rub.%thousand rub.%thousand rub.% Costs - total, including: 24859100301871003721210012353 wages with contributions for social needs 476719, 2594319, 8800621, 53239 feed 1420657, 21023233, 919345525139 electricity 20428, 222837.625276.8485 petroleum products 11104.518256---1110 maintenance of fixed assets 20858.3834727.6---2085 Other costs6492.615575.17334206685
The costs of milk production are clearly presented in Figure 3. Figure 3. Analysis of costs for milk production at AP Solovyovskoye LLC Financial result is a general indicator of analysis and assessment of the effectiveness (ineffectiveness) of the activities of an economic entity at certain stages (stages) of its formation. Let's consider the financial results of milk production and sales at AP Solovyovskoe LLC (Table 3.4). Table 3.4 - Financial results of milk production and sales at AP Solovyovskoe LLC Indicators 2011 2012 2013 Rev., (+,-) Gross milk production, c1827621014216193343 Volume of milk sales, c1586516873185782713 Marketability level, % 86,880,385.9-0.9 Full cost products sold(milk), thousand rubles 1876921091280079238 Cost of 1 quintal of milk, rubles 11812515133 Sales price of 1 quintal, rubles 129127.1168.3393 Revenue - total, thousand rubles 20468214583128110813 Profit (+), thousand rubles 9936732741575 Profit (+) per 1 c , rub.112,117,36.3Profitability (+) of sales, %91,711,62.6 The table presents the financial results of the production and sale of milk at AP Solovyovskoe LLC, based on which it can be noted that the sales volume for the period from 2011 to 2013 increased by only 2,712 thousand rubles, therefore, the level of marketability decreased by 0. 9%. The total cost of products sold increased by 9,238 thousand rubles. The cost of 1 centner of milk sold in 2013 was 151 rubles, and the selling price of this centner of milk was 168.3 rubles. Revenue for the period we analyzed increased by 10,813 thousand rubles, this indicates that the price and demand for milk increased significantly. Profit increased by 1,575 thousand rubles. and in 2013 amounted to 3274 thousand rubles. Return on sales increased significantly by 2.6%. The sale of agricultural products is the main source of income for any agricultural enterprise. IN modern conditions activities of the enterprise, not all products received are sold. Part of it is used for production purposes. From rational use domestic production depends on the expansion of crop and livestock industries. Let's consider the sales of products by area for the analyzed period at AP Solovyovskoe LLC (Table 3.5). Table 3.5 - Sales of products by direction in AP Solovyovskoye LLC Indicators201120122013Rep. (+;-) produced, in total, C18276were made, including1586516873185782713 Organizations, entrepreneurs, markets, etc., etc. According to the table, it can be seen that milk production during the period we analyzed increased by 3343 quintals and amounted to 21619 quintals in the reporting year, thanks to this, milk sales also increased by 2713 quintals and amounted to 18578 quintals in the reporting year. And also due to the increase in milk production, the sale of milk for animal feed increased by 626 quintals and amounted to 3038 quintals in the reporting year. According to section 3.2, we can conclude that the costs of milk production have increased, the cost of products sold has also increased, therefore, milk production in the reporting year compared to the base year at AP Solovyovskoe LLC brings losses. 4. Reserves for increasing the efficiency of livestock production at AP Solovyovskoe LLC 1 Reserves for production and sales of livestock products Increasing the productivity of livestock and poultry can be achieved by preventing or reducing the barrenness of the breeding stock, fulfilling the intention of the breed composition and structure of the herd, and improving its maintenance. Cow barrenness brings big losses to enterprises. They consist primarily of a shortage of offspring (and therefore meat products) and a sharp (30-50%) decrease in milk yield. Due to the best organization of labor and animal husbandry, it is also possible to obtain a significant amount of additional products. Rational use of feed is the third component of increasing livestock production. Since the sale of milk occupies the largest weight in the structure of sold agricultural products of AP Solovyovskoe LLC, it would be advisable to calculate the reserve for increasing its production by bringing the average annual productivity of cows to the level of 2012 (Table 4.1). Table 4.1 Reserve of gross milk yield by bringing average annual productivity to the level of 2012 Indicator 20122013 Deviation (+;-) Average annual number of cows 525525 - Average annual productivity, centners 40.0241.181.15 Gross milk yield, centners 2101421619605 From Table 4.1 we can draw the following conclusion that by bringing the average annual productivity of cows to the level of 2012 (an increase of 1.15 c), you can additionally get 605 c. gross milk yield. It is also possible to increase gross milk production by bringing the average annual number of cows to the level of last year. But due to the fact that the number of cows has not changed over the past three years, this will not give any result. 4.2 Economic efficiency production and sale of livestock The increase in the production of livestock products is carried out by increasing the number of livestock and increasing its productivity. For this purpose, measures are being developed for the reproduction of livestock, its proper maintenance, the creation of a strong food supply, a rational system for raising young animals and adequate feeding of animals. The introduction of scientifically based zootechnical techniques makes it possible to effectively conduct livestock farming on the farm. The main directions for reducing the cost of livestock products are increasing livestock productivity, reducing feed and labor costs per unit of production, and the use of intensive technologies. The efficiency of milk production is determined by a number of factors: the correct organization of the feed supply and the use of feed, the level of animal productivity and the conditions for their maintenance, the degree of mechanization of work, the amount of depreciation and other costs, the training of personnel, labor organization, etc. Increasing livestock productivity has been identified as the main direction for increasing milk production. The main ways to increase animal productivity: increasing the level of livestock feeding by significantly increasing the share of concentrated feed, straw, and vegetables (fodder beets, fodder carrots, and it is also possible to include vegetable waste in the feed); improvement of the breed and age composition of the herd. Heifers over 2 years old are able to participate in increasing the number of livestock. Therefore, it is necessary that a large proportion of them be present in the herd. A farm can significantly increase milk production by systematically improving the age composition of the dairy cow herd. preventing cow deaths. The death of cows can be due to the fault of the farm, due to animal illness, poor-quality or inadequate feeding. Therefore, to reduce the death of animals, it is necessary to: observe the rules of sanitation in livestock buildings, and conduct regular veterinary examinations of animals. The farm does not have modern livestock premises necessary for the normal maintenance of livestock and the production of livestock products. Obtaining such premises requires additional funds, which the farm does not have. Therefore, providing the farm with the best livestock facilities is one of the ways to increase animal productivity, since keeping animals in favorable conditions helps to increase the yield of livestock products. Conclusions and suggestions As a result of the analysis of the state of dairy farming at AP Solovyovskoe LLC, the following conclusions can be drawn. Land use in AP Solovyovskoye LLC The administrative and economic center of the organization is located in the village of Solovyovskoye. There are three settlements on the territory of the organization: the village of Rubskoye, the village of Sosnovka, and the village of Solovevo. In Sosnovka there is a fattening complex with replacement young heifers from 1 year old for 250 heads, in Rubskoye there is a complex with a dairy herd for 500 heads, a calf barn for raising young animals up to a year for 500 heads, on the territory of the village of Solovyevo there is 1 MTF (dairy commercial farm) for 150 heads, a feeding yard and a calf barn for 150 heads. The total area of land in 2013 is 4680 hectares. The specialization of this farm is crop production and livestock production. Based on the work done, we can say that crop production is at the moment is a more unprofitable sector of this economy. Inventories increased by 23,571 thousand rubles. and amounted to 93,581 thousand rubles as of the reporting date. The unprofitability of livestock production is 13%. The profitability of crop production is 31.8%. The unprofitability of sales of livestock products is 15%. The profitability of sales of crop products is 24.1%. Climate significantly influenced the formation of crop yields. It largely determines the average level of yield, its interannual variability and the spatial structure of national and global agricultural production. The level of profitability decreased by 0.56% and amounted to 0.84% as of the reporting date, that is, by 1 rub. fixed assets account for 1 kopeck. profit. The average annual cost of fixed assets increased by 27,027 thousand rubles. The total land area remained unchanged and amounted to 4,680 hectares as of the reporting date. The total number of employees decreased by 20 people and amounted to 104 people in the reporting year. The greatest profit comes from the sale of milk. The average annual number of cows in 2013 increased by 6.3 c/head and amounted to 41.1 c/head. This means that by 1 goal. Dairy cows account for 41.1 centners of gross milk production. This was influenced by an increase in gross milk production by 3343 c. The cost of milk on the farm tends to increase. Over the past three years, it has grown by 12,353 thousand rubles. and amounted to 37,212 thousand rubles in the reporting year. This is mainly due to the constant increase in prices for consumed resources. The largest share in the total volume in the reporting year is occupied by feed costs - 52%. Revenue for the period we analyzed increased by 10,813 thousand rubles, this indicates that the price and demand for milk increased significantly, and costs in cost increased by 9,238 thousand rubles. Despite this, profit increased by 1,575 thousand rubles. and in 2013 amounted to 3274 thousand rubles. Costs are always the result of supply and demand. An increase in demand for any good will increase the cost of purchasing this good only insofar as it does not cause an increase in the quantity of supply. One of the main reserves for reducing costs in an enterprise is an increase in production volumes, which affects the reduction of costs per unit of production, and, consequently, the final price of a unit of production and the profit margin. But it is important to remember that balancing income over expenses is a gradual process that requires specific measures. Moreover, it’s better that some targeted controlled injections are quite safe. Thus, the management of the enterprise needs to think more carefully about the economic decisions made regarding fruit production, since it is very labor-intensive and requires a lot of manual labor. The enterprise could use the identified reserves to improve the quality of products through more thorough protection, to increase the material and technical base for servicing production, and more. List of used literature Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n. (as amended by order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n.). 3.Regulations on accounting “Expenses of the organization” PBU 10/99. Approved by order of the Ministry of Finance dated 05/06/99. No. 33-n. 5. Golovin P.A. Analysis of production of livestock products in farms of all categories // Theory and practice of social development Leshilovsky P.V., Gusakov V.G., Kiveisha E.I. //Economics of enterprises and industries of the agro-industrial complex // ed. Leshilovsky P.V., Tonkovich V.S., Mozol A.V. - 2nd ed., revised. And additional - Minsk: BSEU. 2011- 574 pp.; Komarova T.N. Mamushkina N.V. Mamushkina N.V. Novikova Semenov S.N. Seregin S.N. Dairy complex in Russia: results of work in 2009 // S.N. Seregin, N.P. Svirina, O.N. Kashirina // Dairy industry. - 2011. - No. 3. - P. 5-8. Shichkin G.I. Development of dairy farming and increase in milk production in the Russian Federation // Bulletin of the Oryol State Agrarian University 14.Shirobokov, V.G., Gribanova, Z.M., Gribanov, A.A. Financial accounting: textbook / V.G. Shirobokov, [and others]. - M.: KNORUS, 2007. - 480 p. 15. Khanova I.M. Development of livestock production in the agricultural sector // Russian electronic scientific journal Faskhutdinova M.S. Budgeting costs for production and sales of livestock products // Bulletin of the Kazan State Agrarian University In the operational management system of the Daimler-Benz concern, the main tool is production result indicator, which is defined as the difference between revenue from sales 1 and costs. 1 Taking into account the characteristics of the service sector business fields, Debis uses a result indicator - income from interest for the provision of financial services. The result is determined for the concern as a whole, subsidiaries, business divisions, product groups and subgroups (for example, classes of passenger cars), markets. When calculating the production result according to the rules uniform for the concern and when calculating the cost of products and services, first of all, the following must be ensured: In this case, certain principles apply. Save assets(fixed and working capital) acquired at the expense of own financial resources, depreciation calculations based on the replacement cost of assets help. In accordance with the principle of valuation at face value in the external reporting system, income tax must be determined on the basis of the so-called imaginary profit, before the actual result is shown. To guarantee appropriate percent for the capital used in the production process, the costs of servicing not only borrowed but also equity capital should be taken into account. To fulfill pension obligations for personnel, the associated costs of the enterprise should be taken into account. With this approach, in conditions of a balanced production result, at a minimum, the achievement of goals for preserving tangible assets, accruing interest on capital and covering the costs associated with pension provision is guaranteed. The remaining profit above this goes to further development enterprises in accordance with their goals. 3.2.3. Consolidated planning and reporting system in the concern Strategic and operational planning together form an integrated planning system at all levels of the hierarchy in the concern, which is complemented by a reporting system for the entire concern, providing information on economic development and the level of achievement of goals. An overview of planning and reporting procedures in the concern is given in Fig. 29. Rice. 29. Planning and reporting processes at Daimler-Benz The planning cycle begins as part of periodic strategic planning in the first quarter of each year, the main results of which are summarized in the annual report on the progress of the group's strategy. At the end of this process, at a closed strategic meeting of the concern’s board in May, guidelines(check digits) upon receipt of the result (profit), intended subsequently for the level of business divisions of the concern. The basis of this process is agreed upon goals and accepted in past period strategic settings. In addition, important key deadlines and procedures are determined for the concern as a whole, forecasts are made for the dynamics of general economic indicators, such as currency exchange rates, inflation rates and interest rates. In implementing the plans, the governing directives are communicated to the planning departments of the business departments. Next comes a multi-stage process of planning and coordinating goals for the EP system for the next 5 years that permeates the entire concern, with the first planning year or the first two planning years being worked out in detail. Based on subject plans, plans are drawn up for sales volumes (revenue) of products and services and costs. Planned calculations of the production result, for their part, form the basis for interconnected planning of finance, balance sheet and taxes (Fig. 30). Rice. 30. Integrated Operational Planning at Daimler-Benz In December, the branches of the concern submit their plans to the holding in a uniform form for the entire concern. On this basis, intensive discussions are held between the central control department of the concern and the controlling departments of the branches in order to provide the management board of the concern with clear and precise information about the development plans of the concern as a whole and its business divisions, the degree of intensity of plans, chances and risks associated with the implementation of plans. This data is included in the group's draft plans in the form of assessments and recommendations. In December, the board of the concern approves the presented draft plan on this basis and agrees with the departments on the goals for the result (profit) for the next 3 years. After a decision is made by the concern's management board in February, the plans are submitted to the supervisory board of Daimler-Benz AO for approval. During the first plan year, achievement of agreed profit targets is monitored through quarterly reports. In addition to this quarterly reporting regarding the expected values of the outcome indicator, monthly reporting is carried out on the actual dynamics of other indicators characterizing economic processes. Operational reporting The most significant results and indicators obtained in the process of the EP are summarized at the concern level in the form of a planning report, which is submitted to the management board of the concern and the supervisory board (Fig. 31). This planning document contains general information about the concern, the operational plans of its business divisions, joint ventures and the Daimler-Benz holding. Rice. 31. Report on operational planning at Daimler-Benz The general information section begins with a description of the strategic positions occupied by the Daimler-Benz concern and their development trends. Such a “strategic connection” serves to combine strategic and operational planning. It describes in detail how the agreed strategic goals should be translated into specific activities within the OP. This is followed by a section on production performance indicators. Here, firstly, it is determined what the dynamics of these indicators are during the planning period and what contribution the business departments make to achieving the result. Particular importance within the framework of the management system by objectives is given to comparisons of the “plan-to-plan” type, when the values in the adopted plans are contrasted with the original control figures (Fig. 32). Plan-to-plan comparisons allow you to see the extent to which established profit targets are still achievable from today's point of view. Rice. 32. Comparison of plan-to-plan indicators of group production results To take into account the uncertainty that arises within the three-year planning period, sensitivity is analyzed and the main chances and risks associated with the implementation of the developed plans are shown, preferably in quantitative terms, as well as their possible impact on achieving the target result for individual planning years. Such an analysis serves as the basis for assessing the reliability and feasibility of plans, and in addition, as an early warning system, forms the basis for initiating possible corrective actions. The general information section about the concern also contains an assessment of the plans of its subsidiaries and business divisions from the point of view of the interests of the concern as a whole. The essential components here are an assessment of the dynamics of production performance indicators and the degree of intensity of plans, a description of chances and risks from the position of the concern as a whole, an assessment of the degree of suitability of the activities recorded in the operational plans to achieve strategic goals. Along with the indicators of production results within the framework of the EP system for business departments included in the concern, the dynamics of net turnover (sales), use of production resources, material assets and costs for R&D and personnel are described and analyzed. The volumes of investment in tangible assets and R&D expenditures planned for the three-year period are compared with the corresponding indicators of the operational plan for the previous year. The planning report further describes the impact that the expected business development over a three-year period and the corresponding planned activities will have on the financial position of the group. The main criteria here are the indicators of the current cash flow(the excess of receipts over payments received as a result of economic activities, reduced by the amount of tax payments, as well as investments in tangible assets and participation in the capital of other enterprises), current funds (liquidity) and debt. The financial results of the activities of leasing and financial organizations included in Debis are especially shown due to their high capital intensity. In terms of the financial OP of the concern, it is considered what impact the property and financial and economic position of the concern has on external reporting. For this purpose, a planned annual report is developed, including a planned balance sheet and a profit and loss plan, based on calculations of the production result. The balance sheet profit indicator occupies a central place in the concern's planned annual report. In addition, for analytical purposes, the operational planning report presents large number additional indicators for external reporting, in particular earnings per share, balance sheet cash flow, level of coverage of fixed assets (equity allocated to the cost of fixed assets) and share of equity capital. At the end of the section on general information about the concern, proposals are given for measures developed from the point of view of the interests of the concern as a whole. They are based on the results of operational planning and the possible need for certain operational or strategic actions. Plans for divisions and joint ventures of the concern are reflected in the operational planning report in the same structure and content as in the section of general information about the concern. The depth of presentation of business department indicators reaches the level of business fields. Intra-annual reporting For the first planning year, the level of achievement of the results goals agreed upon within the framework of operational planning, for which the business departments and SHE of the concern are responsible, is monitored quarterly. In the quarterly reporting system, based on data on the dynamics of actual indicators of the previous year, a forecast of the result (expected fulfillment of the plan) for the year as a whole is developed; therefore, quarterly outcome data are not reported. The expected performance indicator is compared with the approved target indicator according to the “plan-actual” scheme; If there are deviations, their causes are analyzed. In Fig. 33 shows in a simplified form how the quarterly report identifies the reasons for some deviations from the planned production result of the concern. Rice. 33. Plan-to-fact comparison and group-wide variance analysis In addition, the quarterly reports contain the expected values for the turnover, profit, current funds and debt of the group as a whole, business branches and joint ventures. The later established actual values of production performance indicators in the business departments of the concern are compared with the corresponding target indicators of operational plans in a special report on the actual implementation of the plan; The deviations that arise are commented on. The actual production result documented in the report also serves as the basis for calculating the variable component of executive remuneration. Along with quarterly reports, monthly reports are also compiled containing indicators of economic development that are important for the departments of the concern, such as turnover, receipt of orders, sales and production volumes, and personnel movement. Monthly reports provide the dynamics of the actual values of these indicators in the reporting month in comparison with data for the corresponding month of the previous year and a forecast of the expected implementation of the plan by the end of the plan year. The cycle of the operational management process, which began with agreeing on goals for production results, ends with the procedure for tracking goals using intra-annual reporting. At the level of the entire concern, strategic management is in the foreground, while at the level of departments, operational management is more important. 4. Strategic and operational management at the business department level using the example of the Mercedes-Benz concern (passenger cars) It was noted above that in connection with the new strategic orientation of the Daimler-Benz concern, the focus was on the philosophy of entrepreneurship and its extension to the management principles of the concern. Therefore, great importance should be attached to the concern strategy as the main task of the management holding. As part of the concern's strategy, the development and implementation of development strategies for individual business fields is the primary task of line managers who are responsible for the results of the work of the concern's business departments. The concept of business planning is examined in more detail using the example of Mercedes-Benz, which is a subsidiary of the Daimler-Benz holding and its business division "Passenger Cars" (LA). At the level of the LA and Special Vehicles (SA) business departments at Mercedes-Benz, along with the classic tasks: R&D, production, sales, solving commercial issues, tasks were also set and responsibility for product and market segments was established. In parallel, a clear organizational and managerial streamlining of decentralized structural units, such as factories and sales organizations, is being carried out. This approach results in a multidimensional management concept, the philosophy and basic principles of which require more detailed analysis. As a result of studying Chapter 2, the student should: know
be able to
draw up a system of production volume indicators for various categories workers; own
skills in calculating product policies, prices and determining pricing policies. In the previous chapter we found out that the goal economic relations is to meet people's needs. From this point of view, the main result of the activities of any organization is the created goods that can satisfy the needs of the consumer. In this sense, the creation of a spaceship, the organization of a concert, the sale of ice cream, and the translation of an article into foreign language– processes of creating goods. The company has the opportunity to sell them and achieve its goal - making a profit - precisely because the created goods can satisfy the needs of consumers. Under production of products
Let us understand the creation of any good. People's needs are satisfied by the natural material form of products, which manifest themselves in the form of goods, i.e. Bread is needed, not its ruble equivalent; manicure is important, not its cost. The owners and managers of the company understand this very well, so they are primarily interested in determining the necessary properties of products that can satisfy needs, and establishing the required volume of products in physical terms. To manufacture products, we need workers with appropriate skills, equipment, materials, etc. All this is also required in natural, material form. However, to calculate profit, both the product and everything necessary for its production should be valued in monetary form, then profit can be calculated as the main financial result of the enterprise. So, the benefits, consumer values that are created by the company, represent its products. In natural material form, all products can be divided into products and services (work). Product– these are products obtained from initial raw materials and materials in such a technological way, as a result of which the properties of the original material completely disappear, and the product acquires independent consumer value. Service (work)– this is a type of activity, the result of which is the satisfaction of needs and (or) which improves the consumer value of the product. Typically, work and services differ in that they are work
is understood as activity, the results of which have material expression, and the result services
there is no such thing, although sometimes it is quite difficult to determine. Here are some examples of services - trade, transportation of goods, packaging of goods in containers, repairs and giving products certain improved consumer properties (car washing, polishing, etc.), advertising of goods; organization of its sales. Sometimes the terms “product” and “products” are used interchangeably. However, in lately the term “product” acquired its own meaning. With development information services the term “information product” appeared (computer program, television materials, methodological developments etc.). In the service sector, the term “product” includes not only the product or service itself, but also the so-called peripheral factors, without which the consumer will not be completely satisfied. For example, a tourist product includes hotel accommodation, excursion services, travel, and much more. Hotel product - hotel and restaurant services are a product that includes quality of service, food, environment, design, etc. In each period of time, the results of the company’s activities are: finished products, unfinished products –
work in progress and products made for yourself.
To characterize production volumes within an enterprise, the concepts of work in progress, semi-finished products and finished products are used. Work in progress- these are objects of labor transferred to the production unit for processing and located in this unit until the stage of its completion. Semi-finished products– products that are completely finished by processing within a given production division, but intended for subsequent processing in other departments in accordance with the accepted sequence technological processes within this enterprise. Finished goods– products that have been fully processed in this department, recognized as suitable for use and meeting accepted standards, and delivered to the finished products warehouse with appropriate registration. Finished products intended for sale are called goods. The following remark is appropriate here. Very often you can hear the phrase “our goods and services”. This is not a misuse of terms, since service and work are products intended for sale, i.e. product. Products made for oneself include those products that are produced in the company and consumed within it. For example, containers for packaging commercial products, some types of auxiliary materials or devices. Products have different properties. They may be material
(refrigerator, shoes) and intangible
(concert, travel package, consultation, lecture); dear
(ship, plane) and cheap
(seeds). Some products short-lived
(ice cream, flowers, newspapers, news), while others are intended for long-term use
(houses, cars). Generally, goods are divided into two categories – consumer goods and industrial (industrial) goods. Consumer goods in turn are divided into three categories: consumer goods; goods selected upon purchase; goods with special characteristics. Consumer goods
are purchased frequently, quickly and, most often, without comparison with other products (a number food products, cigarettes, newspapers, drinks, etc.). These goods are usually non-durable products. Products selected upon purchase
the buyer compares with others on such parameters as quality, price, style, color (clothes, shoes, furniture). These products often have no known trademarks. Even if these trademarks exist, it does not have much meaning for consumers. Products with special characteristics –
These are products with unique data. They, as a rule, have a trademark and are aimed at certain groups of buyers (special types and types of jewelry, electronic equipment, cars, clothing for special orders, etc.). The buyer makes a purchase decision based on the presence of a trademark or company name known to him. Examples consumer services
– lecturing, consulting, translation, editing, reprinting of manuscripts, custom-made wardrobes, dresses, suits, etc. Industrial products are divided into three categories: finished products, goods for production purposes, goods for the service sector. Finished goods
– these are semi-finished products, as well as products that can be considered as a finished product or a product for production purposes (paint, varnish, car radio, electric motor, drill). Products for industrial purposes
(products, products and services) are used in the production of other goods (tools, equipment, machines, software, information support, etc.). Sometimes they stand out separately goods for the service sector.
These are products intended for use in management and commercial operations (cash registers, office equipment, etc.). Examples industrial services
– pre-sales and after-sales service of machinery and equipment, consultation of enterprises in the field of engineering, accounting, marketing, advertising, finance. Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you. Posted on http://www.allbest.ru/ Analysis of production results 1. Objectives and sources of analysis 2. Overall rating volume of production and sales 3. Analysis of product output dynamics 4. Analysis of the product range 5. Analysis of the output structure 6. Analysis of the rhythm of release 7. Product quality analysis 1
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Objectives and sources of analysisproduction results The production result of the organization's activities is the release of products of a certain range and quality in physical and cost terms, focused on achieving the goals of the organization. The purpose of analyzing production and sales of products is to identify the most effective ways to increase production volumes and improve their quality, to find internal reserves for increasing production and sales volumes. Sales revenue is the main channel for the receipt of financial resources for the enterprise, and the task of the management subsystem is to maximize the financial resources at the disposal of the organization, which makes it possible to solve numerous problems facing it: increasing operational efficiency, strengthening financial condition, competitiveness, expanding market share with maximum use of production capacity. The main objectives of analyzing the volume of production and sales of products are: 1) assessment of the dynamics of the main indicators of volume, structure and quality of products; 2) checking the balance and optimality of plans, programs, targets, their intensity and reality; 3) identifying the degree of quantitative influence of factors on changes in the volume of production and sales of products; 4) identification of on-farm reserves for increasing production and sales of products; 5) development of measures to use on-farm reserves to increase the growth rate of products, improve the range and quality. The objects of this direction of analysis are: 1) volume of production and sales of products; 2) product range and structure; 3) product quality; 4) rhythm of production. To characterize production results, production indicators of the most important types of products in physical terms are used, including indicators of product quality and cost indicators - marketable products, gross output, sales revenue. Commercial products
represents the volume of the entire final product produced by the organization for a certain period, calculated in monetary terms. Commodity products include finished products, self-made semi-finished products for external sales, and industrial work and services. It differs from gross in that it does not include the balances of work in progress
and intra-farm turnover. Expressed in wholesale prices in force in the reporting year. Gross output includes marketable products and work in progress. The amount of products sold is determined based on the formula for balancing indicators: RP = TP + (O ng - O kg) - PO; where TP - commercial products; О ng - balances of finished products in the warehouse at the beginning of the year; O kg - the balance of finished products in the warehouse at the end of the year; Software - products shipped and not paid for by customers in the reporting period. In the process of analyzing production and sales of products, the reasons hindering production growth should be revealed: 1) shortcomings in the organization of production and labor; 2) irrational use of material, labor and monetary resources; 3) product defects. Analysis of production results is carried out both for the enterprise as a whole and for each type of activity. As sources of information for conducting a retrospective analysis of the volume of production and sales of products, we use statistical reporting, as well as accounting data reflected in statement No. 16 “Movement of finished products, their shipment and sale”, etc. The listed sources of information are used to conduct a retrospective analysis, the significant role of which is confirmed by business practice. Operational analysis is carried out according to primary accounting data (accounts 45 and 46). Prospective analysis of output and sales constitutes the content of management analysis and is used in assessing alternative management decisions and selecting the optimal one. 2
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General assessment of output and sales volumeproducts A general assessment of output and sales is carried out according to the following indicators: marketable (gross) output, sales revenue. 1. Indicators of output and sales volumes are compared by year of the period under review and characterize the dynamics. 2. Cost indicators of production and sales are recalculated into comparable prices. The following methods can be used for recalculation: 1) straight; 2) based on price indices. Direct method. Product output (sales) of the reporting year is disclosed by names of products, works, and services. For each item, the reporting output in physical terms is multiplied by the price of the same item in the base year. The resulting works are added up across the entire list of titles. The indicator calculated in this way is called commodity (gross) output of the reporting period at comparable prices. You can convert into comparable prices using the form of Table 1.1 Table 1.1 - Conversion of output indicators into comparable prices Name products Cost of issue 2004 in 2003 prices Natural output volume, t Wholesale price for 1 ton, thousand rubles Product cost, thousand rubles Natural output volume, t Wholesale price for 1 ton, thousand rubles Product cost, thousand rubles Method based on price indices. This method is used in trade and in organizations providing services. With this method, the volume of services of the reporting period is disclosed by item and for each item the volume of services of the reporting year is divided by the price growth index for this item for the period under review. The amounts adjusted in this way are added up over the entire list of items. An example of recalculation is given below. Table 1.2 - Conversion of the volume of services into comparable prices 3. Compare output indicators in current and comparable prices, identify and quantitatively measure the influence of first-order factors on indicators. To determine the impact of the natural volume of output (sales) on commercial (gross) output, it is necessary to subtract the commercial (gross) output of the base period from the indicator of commercial (gross) output of the reporting period in comparable prices: The index of natural output volume is defined as the ratio of the above indicators: The price impact is defined as the difference between the commodity products of the reporting period and the commodity products of the reporting period at comparable prices: The price index for the average production of an enterprise is determined as the ratio of the above indicators: Table 1.3 - Product output indicators The impact of natural production volumes will be: Natural volume growth index according to formula (1.2): The influence of prices on manufactured products is determined by: Price index for manufactured products: According to Table 1.3, it can be seen that during the analyzed period, the enterprise’s commercial output increased by 3,163 thousand rubles. or by 6.7% compared to the base year level. Moreover, due to an increase in natural output volumes by 4.5%, marketable products increased by 2,104 thousand rubles, due to an increase in prices, on average, for manufactured products by 2.1%, marketable products increased by an additional 1,059 thousand rubles. 4. Compile a commodity balance: The commodity balance can be compiled both at the cost of production and at wholesale prices. The commodity balance formula is transformed and sales revenue is considered as the resulting indicator. Based on this formula, it is determined which of the factors (marketable products, changes in finished product balances in the warehouse, or products shipped and not paid for) was decisive in the formation of changes in sales revenue. A change in the balance of finished products in a warehouse may be an indirect characteristic of a change in demand for the company's products. An increase in stock balances usually indicates difficulties with sales. The reasons may be external: tougher competition, the emergence of a new product on the market with similar qualities, but at a higher price. low prices, decrease in consumer demand due to the emergence of substitutes, etc.; and internal: reduction in product quality, ineffective product promotion, etc. When analyzing changes in products shipped but not paid for, it should be taken into account that this part of unsold products is formed due to: products shipped for which the payment deadline has not arrived, products shipped but not paid for on time by customers and products in safekeeping due to refusal of acceptance. Product balances under the first article are a normal phenomenon due to the procedure for settlements between buyers and suppliers; for the other two, the analysis should reveal the reasons for non-payment. 5. For each area, the influence of factors on sales revenue is identified and quantified. Measuring the influence of factors is carried out using factor analysis methods. 6. Establish the reasons for the reduction in revenue, develop measures to eliminate them. 3
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Analysis of product output dynamics Analysis of product output dynamics is carried out in two stages: 1) At the first stage, dynamics indicators are calculated based on output indicators and indicators of production factors. Product output indicators are marketable or gross output. Factors of production are considered from the point of view of labor, means of labor and objects of labor. Labor is characterized quantitatively by the average number of personnel, and qualitatively by labor productivity. Means of labor: with quantitative - average annual cost of fixed production assets, with qualitative - capital productivity. Objects of labor: With quantitative - the amount of material costs, with qualitative - material output. 2) at the second stage, the influence of factors on the dynamics of output is assessed. Impact assessment is performed from the point of view of each factor separately. During the analysis of the influence of factors: a) quantitatively measure the influence of each factor on the dynamics of output: where is the change in production volume due to the quantitative factor; Change in quantitative factor; Qualitative factor in the base period. where is the change in output volume due to the quality factor; Quantitative factor in the reporting period; Change in quality factor. 2) determine the nature of the development of the enterprise. The nature of development is determined only if during the period under review there is an increase in output, calculated in physical terms or in comparable prices. The nature of development is determined by the share of contribution of quantitative and qualitative factors to output growth: If, as a result of calculations of the share of quantitative and qualitative factors- positive numbers, then the nature of development is mixed with a predominance of extensive, if the share of the quantitative factor is more than 50%, or intensive, if the share of the qualitative factor is more than 50%. If the share of the quantitative factor is more than 100%, and the qualitative factor - negative number, then the nature of development is extensive, if on the contrary, then intensive. 3) determine the relative savings (overconsumption) of each type of production resource: where is the saving of production resources; Production resource in the base period; Production resource in the reporting period; Product output growth index. If the calculation results in a positive value, the enterprise has achieved relative resource savings by increasing the efficiency of its use; if a negative value, there is an overconsumption. 4) calculate the ratio of the growth rate of the resource and the volume of output: The economic meaning of the formula is by what percentage, given the current nature of development at the enterprise, it is necessary to increase resource consumption in order to achieve an increase in output by 1%. Let's look at an example. Data for calculations are given in table 1.4 Table 1.4 - Indicators of product output dynamics Indicators Abs. off 1.TP in comparable prices, thousand rubles. 2. Average number of personnel, people 3. Labor productivity, thousand rubles 4.Average annual cost of fixed production assets 5. Capital productivity, rub. 6.Material costs, r 7.Material productivity, r. Using formula (1.6), we determine the influence of the quantitative factor - number, on marketable products: TP H = 2 * 513.91 = 1027.8 (thousand rubles) Using formula (1.7), we determine the influence of a qualitative factor - labor productivity on marketable products: TP PT = 94 * 11.45 = 1076.2 (thousand rubles) The total influence of factors will be; TP 1027.8 + 1076.2 = 2104 (thousand rubles) Next, we will determine the nature of the enterprise’s development from the point of view of the use of labor resources. To do this, first, using formulas (1.8) and (1.9), we calculate the shares of quantitative and qualitative factors in the growth of marketable products. TP H,% = * 100 = 48.8%; TP PT,% = * 100 = 51.2% Based on the calculations performed, it is clear that the nature of the development of the enterprise in terms of the use of labor resources is mixed with a predominance of intensive. Using formula (1.10), we calculate the relative savings in the enterprise’s labor resources: E H = 92 * 1.045 - 94 = 2.14 (persons) The ratio of the growth rate of the population and the growth rate of marketable products according to formula (1.11) will be: Thus, based on the calculations, it can be seen that due to an increase in the number of personnel by 2 people or 2.2%, the enterprise’s commercial output increased by 1027.8 thousand rubles, due to an increase in labor productivity by 11.45 thousand rubles. or by 2.2%, marketable products increased additionally by 1076.2 thousand rubles. The nature of enterprise development from the point of view of labor resources is mixed with a predominance of intensive. By increasing labor productivity, the enterprise achieved a relative headcount savings of 2.14 people. Given the current nature of development at the enterprise, in order to increase marketable output by 1%, it is necessary to increase the number of employees by 0.49%. 4
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Analysis of the product range Assortment- a list of product names indicating the quantity for each of them. There are full, group and intra-group assortments. A systematic list of product names indicating codes according to the All-Union Classifier of Industrial Products (OKPGT), as well as product codes (nomenclature numbers) is nomenclature. Assortment - a list of items and volumes of these items. The analysis of the assortment is carried out in natural, conditionally natural meters or in comparable prices. Indicators of product strategy, enterprise development plans, or terms of product supply agreements are taken as a basis for comparison. Analysis sequence: 1) For each name of manufactured product, the reported output volumes are compared with the established comparison base, and the dynamics are characterized. Plans and program strategies are used as a basis, because last year the assortment may not have been ideal; 2) Determine the amount counted towards the basic assortment. To do this, for each item, the base output volume is compared with the reporting volume and the smallest value is selected. The amount counted toward the basic assortment is determined by adding the credited values for each item. Table 1.5 - Indicators of the characteristics of the range of products Indicators Product strategy Counted towards the basic assortment 3) determine the coefficient of compliance with the basic assortment (assortment coefficient) as the ratio of the amount counted towards the basic assortment to the basic volume of product output as a whole for the list of items, i.e. 4) I determine the products that were not received according to the assortment. In the example given, the shortfall in production B is 170 tons, and in product B 120 tons. In total, the assortment was shortfall by 290 tons. 5) establish the reasons for the violation of the assortment, develop recommendations for eliminating them, or adjust the product strategy. 5
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Analysis of the release structure production products release assortment Economic analysis of the structure is performed in the following sequence: 1) for each name of released product, the reporting output is compared with the established comparison base; 2) calculate the reported output volume with the basic structure. To do this, for each item, the base output volume is multiplied by the growth index of the output volume as a whole for the list of items. The sum of the recalculated values is absolutely equal to the reported output volume. 3) for each name of manufactured product, the reported output volume is compared with the reported output volume under the basic structure and the smallest value is selected. The amount counted towards the basic structure of the issue is determined by adding the credited values for individual items; 4) determine the coefficient of compliance with the basic structure of the output. To do this, the amount counted towards the basic structure of the issue is divided by the reporting issue as a whole by item: 5) determine the production output that was not received by structure, as well as additional output; 6) establish the reasons for the violation of the output structure. They develop measures to eliminate violations or adjust the product strategy. Table 1.6 - Indicators for assessing the structure of product output Indicators Product strategy Growth rate, % Reported output volume under basic structure Absolute deviation Counted toward the base structure Let us determine the coefficient of compliance with the structure of product output: The shortfall in the output structure of products B is 187.2 tons, products B is 100.3 tons. Additionally, 277.7 tons of products A were produced, and 9.8 tons of products G were produced. 6
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Analysis of the rhythm of release Rhythmicity analysis can be carried out graphically and analytically. The graphical method is more visual, but a significant drawback is the difficulty of comparing data for different periods. This drawback is eliminated by the analytical method, which involves calculating an integral indicator - the rhythmicity coefficient. Several methods for calculating this coefficient are known in the specialized literature: 1 way. The rhythmicity assessment is carried out within the established comparison base. In this case, the decrease in the rhythm coefficient is affected only by the shortfall in production compared to the installed base. The calculation of the coefficient is similar to the calculation of the assortment coefficient. The comparison base is the estimated output value, which is determined by calculation. The analysis is carried out in natural quantities or in comparable prices; Method 2. Rhythm analysis is carried out within the actual release of the reporting period, i.e. the decrease in the rhythm coefficient in this case is affected by both the shortfall and the increase in output compared to the installed base. The sequence of calculations is as follows: 1. For each elementary interval, the reporting output is compared with the base one, and the dynamics are characterized. 2. Determine the reporting output at the basic rhythm. To do this, for each elementary interval, the basic output is multiplied by the growth index of the output volume as a whole for the period (the recalculated value must be equal to the reporting output volume). 3. For each elementary interval, the difference between the reported output volume and the reported output volume at the basic rhythm is determined. 4. The resulting differences are squared. 5. Determine the sum of squared differences. 6. Determine the standard deviation: where is the sum of squared differences; n is the number of elementary intervals in the analyzed period. 7. Determine the coefficient of variation: where is the standard deviation; Average volume of production per elementary gap according to the comparison base. 8. Calculate the rhythmicity coefficient: 9. Products that were not received due to a disruption in the rhythm of production are identified. 10. Determine the causes of rhythm disturbances and develop recommendations for their elimination. Table 1.7 - Indicators for assessing the rhythm of production output Using formula (1.12), we determine the standard deviation: Then, according to formula (1.13), the coefficient of variation will be: Kvar = = 0.058 The rhythmicity coefficient will be equal to: K rhythm = 1-0.058 = 0.942 Based on the calculations performed, it can be seen that production output increased by 2.8% compared to the installed base, while the rhythm of production was 94.2%. The disruption to the rhythm of production was affected by the shortfall in production in the first quarter in the amount of 48.8 tons, in the second - 1.3 tons, as well as an increase in output in the third quarter by 6.4 tons, in the fourth - 39.7 tons 7
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Product quality analysis The method of assessing product quality by grade is the most common. 1. For each type of produced product, the volume of production is compared and the dynamics are characterized. Based on the ratio of growth rates of different types of products, one can judge the change in quality. 2. For each type of product produced, the share of products of each type in the total volume of output is calculated. Changes in shares can also be used to judge changes in quality. 3. Calculate the integral quality indicator - the grade coefficient, which is determined by the ratio of the volume of production in value terms to the product of the volume of production in physical measurement and the price of the highest grade. 4. Determine products lost due to decreased quality. There are two calculation methods: 1) at an average price, because the average price, other things being equal, is a consequence of changes in quality: 2) according to the balance equation based on relative values: in this equation two quantities are calculated based on reporting The calculations performed by the first and second methods are absolutely identical. Posted on Allbest.ru System of production indicators of product output. Dynamic series: general concept and meaning. The theory of determining and constructing a trend. Using the time series smoothing method in studying the dynamics of product output using the example of Progress LLC. course work, added 12/23/2013 Analysis of production volumes and sales of products. Dynamics of changes in the output of commercial products and changes in production volume in value terms. Analysis of the structure and dynamics of production costs. Actual cost of manufactured products. abstract, added 12/10/2008 Sources of information support, tasks and methods for analyzing the production and sale of industrial products. Analysis of the impact of output and sold products on the financial results of the Republican Unitary Enterprise Gomel Plant "Gidroprivod", directions for its improvement. course work, added 05/21/2013 Indicators of plan implementation for each division and for the enterprise as a whole. Absolute and relative indicators of the dynamics of the number of personnel, labor productivity and production volume. The influence of factors on the volume of production. test, added 07/24/2009 The meaning and main directions of analysis of production and sales of products. Analysis of the economic and financial-economic activities of the enterprise. The influence of the efficiency of use of labor resources on changes in the volume of production of bakery products. course work, added 12/17/2015 Theoretical foundations for analyzing the volume of production and sales of enterprise products. Analysis of the output of certain types of products in physical terms. Product structure, the impact of structural changes on changes in its value. Analysis of the rhythm of release. course work, added 07/09/2012 Objectives and information support for analysis. Dynamics of implementation of the production and sales plan. Analysis of the range, structure and quality of manufactured products. The rhythm of the enterprise's work, reserves for increasing production output. lecture, added 11/28/2011 Determining the level of plan implementation in terms of production volume and product range. The influence of changes in output volume, structure and assortment on changes in commercial products. Changing the grade of products "A" to change the volume of production. test, added 03/21/2009 Absolute increase in the enterprise's commercial output. The influence of product quality on changes in production volume. Analysis wages and determining the labor intensity of production. Analysis of costs per 1 ruble of commercial products. Evaluation of financial results. test, added 01/06/2012 Financial situation and technological capabilities of the enterprise. Analysis of production and sales of products. Assessment of the use of fixed production assets. Increasing the efficiency of the activities of JSC "Global" through the commissioning of new equipment. Each production process ends with its result. The result of the production process in mechanical engineering is a product that can be in the form of a part, an assembly unit, a complex or a kit. In accordance with GOST 2.101-68*: The structure of each product may consist of those shown in Fig. 3.5 elements. Products depending on the presence or absence of them components divided into: Products, depending on their purpose, are divided into products of primary and auxiliary production. The first category should include products intended for delivery (sale). The second category should include products intended only for your own use. Rice. 3.5. the needs of the enterprise (association) that produces them. Products intended for delivery (sale) and at the same time used for their own needs by the enterprise that manufactures them should be classified as products of main production. The characteristics of the products are the following qualitative and quantitative parameters: In practice, other product characteristics can be used.
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